{"id":3617,"date":"2017-04-20T22:43:37","date_gmt":"2017-04-20T19:43:37","guid":{"rendered":"http:\/\/www.berjournal.com\/?p=3617"},"modified":"2017-04-24T23:35:28","modified_gmt":"2017-04-24T20:35:28","slug":"auditing-of-financial-sustainability-for-publicly-and-non-publicly-listed-companies-and-a-research-in-bursa","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/auditing-of-financial-sustainability-for-publicly-and-non-publicly-listed-companies-and-a-research-in-bursa","title":{"rendered":"Halka A\u00e7\u0131k ve Halka A\u00e7\u0131k Olmayan \u0130\u015fletmelerde Finansal S\u00fcreklili\u011fin Denetimi ve Bursa \u0130linde Bir Ara\u015ft\u0131rma"},"content":{"rendered":"

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Makale Bilgileri<\/td>\n<\/tr>\n
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Dergi:<\/td>\nBusiness and Economics Research Journal<\/td>\n<\/tr>\n
Makalenin Ba\u015fl\u0131\u011f\u0131:<\/td>\nHalka A\u00e7\u0131k ve Halka A\u00e7\u0131k Olmayan \u0130\u015fletmelerde Finansal S\u00fcreklili\u011fin Denetimi ve Bursa \u0130linde Bir Ara\u015ft\u0131rma<\/td>\n<\/tr>\n
Yazar(lar):<\/td>\n\u00dcmit G\u00fccenme Gen\u00e7o\u011flu, Alp Ayta\u00e7<\/td>\n<\/tr>\n
Cilt:<\/td>\n8<\/td>\n<\/tr>\n
Say\u0131:<\/td>\n2<\/td>\n<\/tr>\n
Y\u0131l:<\/td>\n2017<\/td>\n<\/tr>\n
Sayfa:<\/td>\n349-361<\/td>\n<\/tr>\n
ISSN:<\/td>\n1309-2448<\/td>\n<\/tr>\n
DOI Numaras\u0131:<\/td>\n10.20409\/berj.2017.54<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\u00d6z<\/td>\n<\/tr>\n
Ba\u011f\u0131ms\u0131z denetim standartlar\u0131na g\u00f6re denet\u00e7i, 2014 y\u0131l\u0131ndan itibaren i\u015fletme faaliyet raporunun denetimini de yapmak zorundad\u0131r ve bu kapsamda i\u015fletmelerin finansal yeterlili\u011fi, bor\u00e7 \u00f6deme g\u00fcc\u00fcn\u00fcn tespiti ve i\u015fletme risklerinin tespiti yap\u0131l\u0131r. Sermaye Piyasas\u0131 Kanunu\u2019na tabi oldu\u011fu i\u00e7in 2005 y\u0131l\u0131ndan bu yana ba\u011f\u0131ms\u0131z denetime tabi olan halka a\u00e7\u0131k i\u015fletmelerde bu s\u00fcre\u00e7, i\u015fletmenin finansal s\u00fcreklili\u011fi \u00fczerinde olumlu etki yapmaktad\u0131r. Sermaye piyasas\u0131 d\u0131\u015f\u0131nda olan i\u015fletmelerde ba\u011f\u0131ms\u0131z denetim s\u00fcreci yeni oldu\u011fundan, bu i\u015fletmelerde finansal s\u00fcreklili\u011fin korunmas\u0131 i\u00e7in yeterli \u00f6nlemlerin al\u0131nmam\u0131\u015f olmas\u0131 m\u00fcmk\u00fcnd\u00fcr. Bu varsay\u0131m \u00fczerine bu \u00e7al\u0131\u015fmada, Bursa\u2019da faaliyet g\u00f6steren ve ba\u011f\u0131ms\u0131z muhasebe denetimine tabi olan halka a\u00e7\u0131k ve halka a\u00e7\u0131k olmayan i\u015fletmelerin finansal s\u00fcreklilik a\u00e7\u0131s\u0131ndan kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131 amac\u0131yla, iki grup i\u015fletmenin 2014-2015 y\u0131llar\u0131na ait ortalama oranlar\u0131na ili\u015fkin veriler SPSS 24 program\u0131nda parametrik olmayan y\u00f6ntemler aras\u0131nda yer alan Mann Whitney U testine tabi tutularak elde edilen sonu\u00e7lar de\u011ferlendirilmi\u015ftir. Analiz sonucunda Bursa\u2019da denetime tabi halka a\u00e7\u0131k ve halka a\u00e7\u0131k olmayan i\u015fletmeler aras\u0131nda yaln\u0131zca aktif devir h\u0131z\u0131 oran\u0131, \u00f6zkaynak devir h\u0131z\u0131 oran\u0131 ve \u00f6zkaynak karl\u0131l\u0131\u011f\u0131 oranlar\u0131 aras\u0131nda anlaml\u0131 bir farkl\u0131l\u0131\u011f\u0131n oldu\u011fu tespit edilmi\u015ftir.<\/td>\n<\/tr>\n
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Anahtar Kelimeler:<\/td>\nFinansal S\u00fcreklilik, Ba\u011f\u0131ms\u0131z Denetim, Halka A\u00e7\u0131k \u0130\u015fletmeler, Halka A\u00e7\u0131k Olmayan \u0130\u015fletmeler<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
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JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/td>\nM40, M41<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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Makale Bilgileri Dergi: Business and Economics Research Journal Makalenin Ba\u015fl\u0131\u011f\u0131: Halka A\u00e7\u0131k ve Halka A\u00e7\u0131k Olmayan \u0130\u015fletmelerde Finansal S\u00fcreklili\u011fin Denetimi ve Bursa \u0130linde Bir Ara\u015ft\u0131rma Yazar(lar): \u00dcmit G\u00fccenme Gen\u00e7o\u011flu, Alp Ayta\u00e7 Cilt: 8 Say\u0131: 2 Y\u0131l: 2017 Sayfa: 349-361 ISSN: 1309-2448 DOI Numaras\u0131: 10.20409\/berj.2017.54 \u00d6z Ba\u011f\u0131ms\u0131z denetim standartlar\u0131na g\u00f6re denet\u00e7i, 2014 y\u0131l\u0131ndan itibaren i\u015fletme faaliyet […]<\/p>\n

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